Finance Act, 1980

FIFTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 68.

Description of Cider and Perry

Rate of Duty

Of an actual alcoholic strength by volume not exceeding 6% vol

£0.39 the gallon

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol

£1.80 the gallon

Of an actual alcoholic strength by volume exceeding 8.7% vol

£4.59 the gallon